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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 17051 - 17075 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201702005 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 01/13/2017 |
| 201702005 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 01/13/2017 |
| 201702005 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 01/13/2017 |
| 201702005 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 01/13/2017 |
| 201702005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/13/2017 |
| 201702005 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/13/2017 |
| 201702005 | 61.00-00 | Gross Income v. Not Gross Income | 01/13/2017 |
| 201702005 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 01/13/2017 |
| 201702004 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 01/13/2017 |
| 201702003 | 1362.04-00 | Inadvertent Terminations | 01/13/2017 |
| 201702002 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 01/13/2017 |
| 201702002 | 514.06-00 | Definitions--Debt-Financed Property | 01/13/2017 |
| 201702001 | 1295.02-02 | Retroactive Elections | 01/13/2017 |
| 201702000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/13/2017 |
| 201701025 | 4945.04-04 | Grants to Individuals | 01/06/2017 |
| 201701024 | 4945.04-04 | Grants to Individuals | 01/06/2017 |
| 201701023 | 501.03-07 | Civil Rights Groups | 01/06/2017 |
| 201701022 | 501.03-21 | Research Organizations | 01/06/2017 |
| 201701022 | 501.03-24 | Scientific Organizations | 01/06/2017 |
| 201701022 | 501.33-00 | Private v. Public Interest Served | 01/06/2017 |
| 201701021 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/06/2017 |
| 201701021 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/06/2017 |
| 201701020 | 501.03-05 | Corporations | 01/06/2017 |
| 201701020 | 501.31-00 | Proof of Exemption | 01/06/2017 |
| 201701020 | 501.33-00 | Private v. Public Interest Served | 01/06/2017 |
